What Factors Increase the Impact of the SAO's Audit Activity and the Amount of Audited Expenditures Within the Mandate of the SAI?
This study within the Czech Supreme Audit Office found that a relatively greater media impact had audits of the Czech Supreme Audit Office in which a criminal notification was filed. It was further found that notifications to the tax authorities were relatively more frequent for audits that focused...
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| Formato: | article |
| Lenguaje: | EN |
| Publicado: |
Mendel University Press
2021
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/bc5a34dbfddd42f08399d2bd4c359d73 |
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| Sumario: | This study within the Czech Supreme Audit Office found that a relatively greater media impact had audits of the Czech Supreme Audit Office in which a criminal notification was filed. It was further found that notifications to the tax authorities were relatively more frequent for audits that focused on a longer period of time and that proportion of audit reports referring to Act No. 563/1991 Coll., Act on Accounting, is decreasing. The analysis of the Czech Supreme Audit Office also revealed that the audits for which the government imposed a remedial measure were not more expensive than those for which no government remedies were imposed. The author recommends the Czech Supreme Audit Office to continue to step up its efforts to reduce audits of formal deficiencies and to establish an independent advisory body for the evaluation of objections to audit protocols. Both content analysis and regression analysis were used as scientific methods here. The regression models were focused on variables increasing the amount of audited expenditure under the mandate of 115 Supreme Audit Institutions. |
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